The Nigerian Bar Association (NBA) has appealed to the Federal Government to direct the immediate of withheld allocations belonging to Osun State local government councils.
Bar & Bench Watch reports that the funds meant for the Local Government Councils in Osun State, by virtue of Section 162 of the Constitution are being withheld by the Federal Government since February, 2025.
The umbrella association of Nigerian lawyers is contending that President Bola Tinubu has no powers under the law to suspend, withhold or direct the suspension or withholding (whether by way of administrative action or executive fiat) for any period, the statutory allocations due and payable to the Local Government Councils in accordance with the provisions of the Constitution.
In a letter to the Attorney-General of the Federation, Prince Lateef Fagbemi, SAN, dated August 19, 2025 and jointly signed by its President, Mazi Afam Osigwe, SAN and its General Secretary, Mobolaji Ojibara, the NBA is urging the Chief law officer of the Federation to ensure immediate release of the funds.
The letter reads:
August 19, 2025
The Honourable Attorney General of the Federation
& Minister of Justice
Honourable Attorney General’s Chambers
Federal Ministry of Justice
Maitama
Abuja
Dear Honourable AGF,
Respectful Request for the Federal Government to Direct the Immediate Release of Local Government Allocations Belonging to Local Governments in Osun State
The Nigerian Bar Association respectfully urges the Federal Government of Nigeria government to direct the immediate release of local government allocations belonging to local government councils in Osun state as there is no legal justification for the non-release of the allocations.
This request has become imperative in the light of unrefuted media reports and publications containing allegation by the Osun State Government and the elected officials of the various local government councils in the state to the effect that funds meant for the Local Government Councils in Osun State, by virtue of Section 162 of the Constitution are being withheld by the Federal Government since February, 2025. In other words, the payment of funds from the Federation Account to the local government council in Osun state has been withheld.
This request is equally is based on the findings and conclusions of an ad-hoc Committee on the Local Government impasse in Osun State which was constituted by the NBA President to, among other things: review these judgments along with any and all relevant provisions of the constitution, federal and state statutes, as well as related subsidiary legislation such as the applicable rules of court and electoral rules, regulations and guidelines; in order to understand the basis, if any, of the apparently continuing disputations about the final decision of the courts.
The committee also reviewed the constitutionality, vel non, of executive actions or inactions regarding or surrounding the implementation of the relevant decisions made with respect to the allocations as well as make clear, well-grounded legal and policy recommendations to the NBA leadership on how best to address the situation and prevent future occurrences.
The NBA holds the considered view that the withholding of allocations meant for local governments in Osun State will amount to a violation of the Constitution, a disregard for the Rule of Law and an affront on clear pronouncements of the Courts.
It cannot but constitute clear impunity were it to be true that funds meant for the LGAs are currently being seized or withheld.
It has been judicially determined in A.G of Lagos State VS. A.G of Federation (2004) LPELR-10(SC) (PP. 70-74 PARAS. C), that President of the Federal Republic of Nigeria has no power to suspend, withhold or direct the suspension or withholding (whether by way of administrative action or executive fiat) for any period, the statutory allocations due and payable to the Local Government Councils in accordance with the provisions of the Constitution. This is based on the ground that the States have a constitutional right to the funds standing to the credit of the Local Government Councils in the Federation Account for the benefit of the Local Government Councils in their states and this constitutional right cannot be taken away except by the express provision of the Constitution or by order of court.
It is worrisome and concerning that despite clear judicial pronouncements, the allocations have been withheld. To the NBA, it sets a dangerous precedent, weakens public confidence in democratic institutions, and emboldens lawlessness at all levels.
A review and analysis of the factual issues
On October 15th 2022, local government elections were conducted in Osun State and Chairmen and Councillors on the platform of All Progressives Congress were elected. These All Progressives Congress government elected local government officials were sworn into offices before Governor Adeleke was sworn in as Governor.
The People’s Democratic Party instituted Suit No. FHC/OS/CS/94/2022 against INEC, Osun State Electoral Commission, the APC and four 94) others, as Defendants, at the Federal High Court, Osogbo, challenging the validity of the election. The Actiong f Peoples Party also instituted Suit No.: FHC/OS/CS/103/2022 in the same Federal High Court, Osogbo seeking the same or similar reliefs.
On November 25, 2022 the Federal High Court, Osogbo presided over by Emmanuel, J. delivered a judgment in Suit No.: FHC/OS/CS/94/2022 PDP vs INEC & 95 Ors, nullifying the local government election and ordering the immediate removal from office of all the elected Local Government officials. The government of Osun state thereafter appointed caretaker committees to run the councils pending the conduct of fresh elections by the state Independent Electoral Commission.
On November 30, 2022, Emmanuel, J. also delivered another Judgment in the second suit, that is, Suit No.: FHC/OS/CS/103/2022, in the same terms as those contained in Suit No.: FHC/OS/CS/94/2022, nullifying the local government election and ordering the immediate removal from office of all the elected Local Government officials.
Dissatisfied with the judgment of the Federal High Court stated in paragraph 3 above, the All Progressives Congress (APC) and 3 others appealed to the Court of Appeal, Akure Division – Appeal No. CA/AK/270/2022.
In a judgment delivered on February 10, 2025 in Appeal No. CA/AK/270/2022, the Court of Appeal struck out the Originating Summons used in commencing the suit before the Federal High Court, Osogbo, for being incompetent thereby robbing the court of jurisdiction to entertain the suit.
On January 13, 2025, the Court of Appeal dismissed the appeal (Appeal No. CA/AK/226m/2024) filed by the Allied Peoples Movement, the APC and another against the judgment of the Federal High Court dated 30/11/2022, for want of diligent prosecution.
On June 13, 2025 the Court of Appeal, Akure dismissed an application by the APC seeking to relist an appeal (Appeal No. CA/AK/226m/2024) filed by the All Progressives Congress in Osun State against the judgment that sacked its chairmen and councillors from office, that had been struck out on January 13, 2025, for lack of diligent prosecution.
After the February 10, 2025 [in Appeal No. CA/AK/270/2022] reversal of the decision of the Federal High Court, Osogbo in Suit No.: FHC/OS/CS/94/2022- PDP vs INEC & 95 Ors decision, upon which the erstwhile APC-controlled Local Governments (LGs) and their counterpart Local Government Councils (LGCs) had been ousted, there were claims that the reversal implicitly resulted in an automatic reversion to the _status quo ante, to wit, the victory of the APC candidates in the 15/10/22 Osun State LG elections; and, consequently, their continuing right (only briefly interrupted by that now negated 25:11:22 FHC judgment) to automatically retake their offices, which under the pretext afforded by the now nullified FHC judgment, the then newly elected PDP Governor had filled with unelected caretakers.
There was, however, another subsisting judgment of the FHC which, on 30/11/2022, also sacked the APC elected LG officials; but, for which, there had been an unsuccessful appeal to upturn. The legal impasse was, therefore this; while those supporting this thinking were either unaware of the other judgment or thought that being materially on all fours with the one the Court of Appeal had just voided (on a somewhat technical ground), that that the surviving FHC judgment must be taken as similarly emptied of substance. The Governor of the state took the opposite view. According to the advice he took from his lawyers, only the 25/11/22 sack pronounced against the APC officials had been reversed. And, insofar as their concurrent 30/11/25 removal from office had not been similarly reversed and, in fact, the appeal upon which that different sack order had been dismissed for want of diligent prosecution, the FHC removal of those APC LG officials must be seen as still extant.
This plausible impasse persisted with threats and counter threats between the Federal Government and its Osun State counterpart regarding the appropriate LG officials through whom Federation Account disbursements for Osun State LGs ought to be channelled. There is a plausible, but officially unauthenticated, speculation that during this period of impasse as to APC entitlement to resumption of control, inter alia, of those funds, the federal authorities, through the advice of the AGF and the implementation of the Minister of Finance (MoF), had frozen or blocked further Federation Account disbursements to Osun State LGs until the expected 3-year APC tenure end in October 2025. Or, except the disbursements are made to a bank account under the control of these sacked APC members.
The 13/06/25 Court of Appeal (CA) judgment has however put paid to the erstwhile ambiguity of the previous Court of Appeal judgment of February 2, 25. This is vis-a-vis the twin FHC judgments of 30/11/22, which it had not similarly struck out as it did for the 25/11/22 version. This time, in dismissing the application of the APC to relist the appeal against the 30/11/22 FHC judgment and, in the meantime, to reinstate their officials, which that decision had removed from office, the CA answered, on both pleas, with a resounding, and almost irritated, “No!” Their Lordships went so far as to judicially take notice that fresh elections had been validly held since the 13/01/25 dismissal of the APM and APC et al appeal against the 30/11/22 FHC decision. Further, that those elections as held on Saturday, 22:02:25, had been won by PDP members, who had since validly been sworn in and legally been in exercise of their elective LG offices since then.
On 21st February, 2025, the High Court of Osun State, Ilesha Division, delivered judgment in a suit instituted by the People’s Democratic Party, that is Suit No. HIL/M.19/2025. In it, the learned trial judge referred to and relied on the two judgments of the Court of Appeal stated in paragraphs 5 and 6 supra and held that the positions of Chairmen and Councillors in the 30 LGAs in Osun state had become vacant. Accordingly, the learned trial judge directed, mandated and or compelled the State Electoral Commission to immediately conduct fresh elections to fill the positions.
In obedience to the judgment of the Osun State High Court, elections were conducted on 22nd February, 2025 at which all the PDP candidates were declared and returned as winners.
On March 26, 2025, the Honourable Attorney General of the Federation addressed a letter to the Honourable Minister of Finance informing the HMF/CMoE inter alia that “….the elected officials of the All Progressives Congress (APC) are the ones running the affairs of the Osun State Local Government Councils until the end of their tenure in October, 2025 and are therefore entitled to be paid the statutory allocations until the end of the said period.”
The Osun State Government and the LGA’s under the auspices of the PDP have repeatedly alleged that since February 2025, the allocations due to the LGA’s have been withheld by the Federal Government.
Comments on the various Court Judgments, Review of Constitutional Provisions, Electoral Laws and Executive Actions
As indicated earlier, a total of six judgments of the Federal/State High Courts and the Court of Appeal have been delivered in respect of or in relation to the Osun State Local Government impasse. The Federal High Court, Osogbo accounts for two of the judgments, that is those delivered on 25/11/2022 and 30/11/2022 respectively, while the Osun State High Court has only one credited to it, that is, the judgment of Aderibigbe, J., [Suit No. HIL/M.19/2025] delivered on 21.02.2025. The remaining three judgments/ruling belong to the Court of Appeal. They were delivered respectively on 10/02/2025 [Appeal No. CA/AK/270/2022], 13.01.2025 [Appeal No. CA/AK/226m/2024] and 13/06/2025 [Appeal No. CA/AK/15/2025] respectively.
The NBA is of the considered opinion that the terms of the Judgments and the orders embodied therein are clear, lucid and unambiguous. In a nutshell, the NBA states as follows:
Both judgments of the Federal High Court, Osogbo [Emmanuel J.] invalidated the Local Government elections conducted by the state Electoral Commission under the government of the erstwhile Governor Adegboyega Oyetola of the APC and sacked all the elected officials of APC.
The Appeal by the All Progressives Congress against the first judgment of the Federal High Court was allowed on the sole ground that the suit was commenced prematurely and thus, conferred no jurisdiction on the trial court. The originating summons filed by the PDP in the said suit was struck out by the Court of Appeal. Critically, the Court of Appeal did not order the reinstatement of the sacked All Progressives Congress Chairmen and Councillors, [although the striking out of the suit may be construed as an implied reinstatement of the elected officials sacked by dint of the suit];
In its second [subsequent] decision delivered on 13th January, 2025, the Court of Appeal dismissed the appeal filed by the Allied People Movement and APC [seeking to upturn the second judgment of the Federal High Court] for want of diligent prosecution because the appeal was abandoned. It is the considered view of this Association that the only possible legal implication arising from this decision is that the second judgment of the Federal High Court, Osogbo, which sacked the elected officials of the LGAs in Osun State under the aegis of the APC, is affirmed.
The NBA finds support for this proposition in the dictum of Obiorah, JCA, who unequivocally and unambiguously captured the point in the lead ruling delivered while refusing the APC’s application to relist its dismissed appeal thus “Of course, the dismissal of the appeal means that there being no existing appeal against the Judgment of the lower court, the said judgment stands as the authority defining the state of affairs as it regards the status of the officers of the various Local Government Councils in Osun State” [See page 16, para 2 of the lead ruling delivered on 13.01.25 in Appeal No. CA/AK/266M /2024. See generally the Supreme Court decision in Osakue vs. Federal College of Education (Tech), Asaba & Ors. (2010) 10 NWLR (Pt. 1201) 1 to the effect that a latter decision of the same court on the same issue represents the law and thus constitutes a bar.
On February 21, 2025, the Osun State High Court, sitting at Ilesha, per Aderibigbe, J., delivered judgment in Suit No. HIL/M.19/2025. The court held that vacancies occur in all the elective positions in the 30 LGAs of Osun State. Accordingly, the court directed or mandated the state Electoral Commission to conduct fresh elections to fill the vacancies. In obedience to the judgment, the electoral umpire, indeed, organized the elections on February 22, 2025 wherein it declared the standard bearers of the PDP as the winners and accordingly returned them elected.
They were subsequently sworn in by the Governor of the state.
Importantly, the Court of Appeal gave a tacit recognition to the subsequent election conducted by the PDP following the judgment of the Osun State High Court. At page 4 of the concurring judgment of Omoleye, JCA in Appeal No. Appeal No. CA/AK/226m/2024 delivered on 13.06.2025, his Lordship enthused inter alia that: “…Critically, this Court had earlier delivered judgment on the 10th February 2025 in Appeal No. CA/AK/270/2022, involving basically the same parties and addressing substantially the same issues. The said appeal has been dismissed. What is more, the fresh Local Government elections conducted on the 22nd February 2025 and the swearing-in of new Chairmen/Councillors have overtaken the substratum of this dispute. Relisting the appeal at this stage would serve no practical purpose”
The last of the Court judgments was delivered by the Court of Appeal on 13/06/2025 in Appeal No. CA/AK/226m/2024 in respect of the application filed by the APC to relist its dismissed appeal. The Court of Appeal dismissed the said application and declined the request of the PDP for relistment. The NBA found that no appeal has been lodged against this decision.
The NBA therefore wishes to state as follows:
The 1999 Constitution does not and could not have intended that the Federal Government or the President of the Federal Republic of Nigeria has the power to direct the Minister of Finance not to release statutory allocations from the Federation Account to any states.
Whenever there is any disagreement or dispute between the Federation and any State with regard to the release of statutory allocations from the Federation Account to any such state, the avenue provided by the constitution for the settlement are, according to section 6 of the constitution the superior courts of record created by the Constitution whose judicial powers in the words of subsection (6) (b) thereof “shall extend to all matters between persons, or between government or authority and to any person in Nigeria and to all actions and proceedings relating thereto, for the determination of any question as to the civil rights and obligations of that person”.
The obligation of the President of the Republic to protect and defend the constitution can only be exercised through the courts as provided by the constitution itself.
The NBA, therefore, is of the considered view that the withholding of allocations meant for the local governments in Osun State amounts to a violation of the Constitution, a disregard for the Rule of Law and an affront on clear pronouncements of the Courts. Section 7 of the 1999 Constitution guarantees a system of local government as a critical tier in the Federation and further provides for their financial autonomy. Section 162, on the other hand, establishes the Federation Account and stipulates the distribution of the revenues in the account amongst the various tiers of government. The following case law are relevant to the subjects of Local Governments and financial autonomy, Federation Account and revenue distribution, etc. They are A.G of Lagos State VS. A.G Of Federation (2004) LPELR-10(SC) (PP. 70-74 PARAS. C), A.G Abia VS. A.G. Federation (2005) 12 NWLR (PT. 940) 452, A.G. BAUCHI & ORS. VS. A.G. Federation (2018) 17 NWLR (PT. 1648) 299, Attorney General of the Federation VS. Attorney General OF Abia State & 35 ORS (2024) LPELR – 62576. See also, Allocation of Revenue (Federation Account, Etc) Act.
From the foregoing factual matrix, it is irrefutable that the issue surrounding the Local Governments in Osun is sufficiently laid to rest. Shockingly, however, the dramatis personae involved in the impasse have continued to unduly heat up the polity, thus precipitating avoidable embarrassment. It is the considered view of the NBA, supported by the correct appreciation or interpretation of the relevant judgments on the issue, particularly the judgments of the Court of Appeal and in respect of which it has not been shown that any appeal to the Supreme Court exists, that the only valid and legitimate officials [Chairmen/Councillors] who can legally occupy the elective offices in the LGAs in Osun state are those of the People’s Democratic Party. They are, therefore, legitimately entitled to the release of the funds meant for their respective councils.
In view of the foregoing, the Nigerian Bar Association hereby directs its National Litigation Committee and the Section on Public Interest and Development Law to urgently initiate engagement with the dramatis personae or relevant stakeholders in this impasse. This may include, but not limited to, government entities, key personalities or officials of both the Federal and Osun State governments, e.g., the Honourable Attorney General of the Federation, Minister of Finance, Governor of Osun State, Attorney General of Osun State, Principal Officers of the National Assembly, Association of Local Governments of Nigeria (ALGON).
When and if it becomes compelling, the National Litigation Committee and Section on Public Interest & Development Law of the NBA will institute a public interest suit at the appropriate Court, with a view to putting a halt to the continuing desecration, wanton violation, utter disregard and total disrespect of the Constitution and the courts.
Dated and signed this 18th day of August, 2025
Mazi Afam Osigwe, SAN
President
Mobolaji Ojibara
General Secretary
